माल और सेवा कर परिषद Goods & Se₹vices Tax Council

a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC?
b) Whether volume discount received on retail (on sales) is liable for GST? If yes, under which HSN /SAC?
c) Whether the Company has to issue taxable invoice to this effect?

a) What is rate of GST on Live standing trees?

Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stern tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels.

Whether the revenue earned through the “operation and maintenance of employee commutation vehicles and transportation services agreement” be classified under heading passenger transport services with SAC 9964 (vi) liable to tax at 5% (CGST + SGST) without input or 12% (CGST + SGST) with input credit or under rental services of transport services with SAC 9966 (i) liable to tax at 5% (CGST + SGST) without input or 12% (CGST+SGST) with input credit or any other rate.

The applicant has sought advance ruling in respect of the following question:
a) Whether the services provided by the applicant to the foreign client amounts to export of services and hence zero-rated under GST law; and
b) Whether the applicant acts as a ‘Pure Agent’ while receiving amounts from the foreign clients and passing it on to the Local Research Institutions.

What is the applicable rate of tax for the provision of construction service rendered to NCBS?

Whether solid waste conservancy is an exempt supply and whether TDS is payable

Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?

Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?

Admissibility of input tax credit on capital goods and input services used for supply of both taxable and exempted goods